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  2. Marriage Value - Wikipedia

    en.wikipedia.org/wiki/Marriage_Value

    For example, a property may have a value of £300,000 if it has a 99 year lease but only be worth 85% of that value if the lease has only 70 years remaining. If the leaseholder with 70 years unexpired is entitled to extend the lease to 99 years or more, they have the opportunity to increase the value of their interest in the property by £45,000.

  3. Leasehold valuation tribunal - Wikipedia

    en.wikipedia.org/wiki/Leasehold_Valuation_Tribunal

    One of the earliest functions of the LVT was to determine disputes concerning the extension of leases. One of the drawbacks of owning a flat on a long lease is that it reduces in value over time. The less time is left on the lease, the less valuable the property becomes. Because of this, the law (the Leasehold Reform Housing and Urban Developme

  4. Accounting for leases in the United States - Wikipedia

    en.wikipedia.org/wiki/Accounting_for_leases_in...

    The distinction between sales-type and direct financing leases has changed: whereas in ASC 840 the test was whether the fair value of the leased asset was different from the lessor's cost or carrying amount (if so, the lease is a sales-type lease), in ASC 842, any lessor lease that meets the lessee finance lease tests (based on rents and ...

  5. Why did the Burlington City Council approve the Vermont Air ...

    www.aol.com/why-did-burlington-city-council...

    On Oct. 23, after hours of heated debate, the Burlington City Council approved a 25-year lease extension with the Vermont Air National Guard (VTANG) at the Patrick Leahy Burlington International ...

  6. Oakland to reportedly offer A's 5-year lease extension to ...

    www.aol.com/sports/oakland-reportedly-offer-5...

    First, the lease term would be for five years with an opt-out after three. And the A's would be required to pay a $97 million extension fee, which is nonrefundable even of the team opts out after ...

  7. Government rent in Hong Kong - Wikipedia

    en.wikipedia.org/wiki/Government_Rent_in_Hong_Kong

    (a) a lease extended by the operation of Section 6 of the New Territories Leases (Extension) Ordinance, Cap. 150; and (b) a lease under which there is an express obligation to pay an annual rent of an amount equal to 3% of the rateable value from time to time of the land leased.

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